Data analytics firm Statisense has revealed that 32 Nigerian states received more revenue from Value Added Tax (VAT) than they generated in the first quarter of 2025, with Imo, Taraba, and Cross River topping the list of beneficiaries.
According to a statement released by Statisense, Imo State generated ₦2.34 billion in VAT but received ₦21.84 billion from the federal allocation, representing an increase of 834 per cent. Taraba State followed closely, generating ₦2.33 billion and receiving ₦18.44 billion — a 691 per cent difference.
Cross River, Abia, and Zamfara also recorded significant gains, receiving 643 per cent, 571 per cent, and 447 per cent more than they contributed.
Other states that recorded over 300 per cent difference include Katsina (339%), Enugu (319%), Gombe (309%), and Kebbi (304%). On the other end of the spectrum, Lagos, Rivers, Oyo, and Bayelsa were the only states that received less than they contributed. Lagos generated ₦819.62 billion but received just ₦138.53 billion — an 83 per cent shortfall.
Rivers generated ₦278.23 billion and got ₦60.27 billion, 78 per cent less than its contribution. Oyo State contributed ₦79.78 billion and received ₦35.34 billion, a 56 per cent deficit. Bayelsa recorded a 25 percent shortfall.
The data highlights the continued redistribution trend of VAT revenue in Nigeria, where states with lower economic outputs benefit more from the central pool, while high-performing states receive less than they contribute.
